Securities Lawyer's Deskbook                          published by The University of Cincinnati College of Law

Rule 12b-12 -- Requirements as to Paper, Printing and Language [Effective until Nov. 4, 2002.]

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1. Statements and reports shall be filed on good quality, unglazed white paper, no larger than 8-1/2 x 11 inches in size, insofar as practicable. To the extent that the reduction of larger documents would render them illegible, such documents may be filed on paper larger than 8-1/2 x 11 inches in size.
   
   
2. The statement or report and, insofar as practicable, all papers and documents filed as a part thereof, shall be printed, lithographed, mimeographed, or typewritten. However, the statement or report or any portion thereof may be prepared by any similar process which, in the opinion of the Commission, produces copies suitable for a permanent record and microfilming. Irrespective of the process used, all copies of any such material shall be clear, easily readable and suitable for repeated photocopying. Debits in credit categories and credits in debit categories shall be designated so as to be clearly distinguishable as such on photocopies.
   
   
3. The body of all printed statements and reports and all notes to financial statements and other tabular data included therein shall be in roman type at least as large and as legible as 10-point modern type. However, to the extent necessary for convenient presentation, financial statements and other tabular data, including tabular data in notes, may be in roman type at least as large and as legible as 8-point modern type. All such type shall be leaded at least 2 points.
   
   
4. Statements and reports shall be in the English language. If any exhibit or other paper or document filed with a statement or report is in a foreign language, it shall be accompanied by a summary, version or translation in the English language.
   
   
5. Where a statment or report is distributed to investors through an electronic medium, issuers may satisfy legibility requirements applicable to printed documents such as paper size and type size and font, by presenting all required information in a format readily communicated to investors.
   
   

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